National Trustees Executors and Agency Co of Australia Ltd v Federal Commissioner of Taxation (Chisholm's Case) (No 1)

(1953) 89 CLR 177
27 ALJ 569
[1954] ALR 85

---

Between: National Trustees Executors and Agency Co of Australia Ltd
And: Federal Commissioner of Taxation

Court:

Judges: Dixon CJ
Webb J
Kitto J
Taylor J

Subject References:
Estate Duty (Cth)

Judgment date: 12 December 1953

---

ORDER

Questions answered as follows:-

(1)(a) Yes; (1) (b) and (c) No.

(3) 55,632 pounds stg. 14s. 0d.

(2), (4) and (5). These questions do not arise having regard to the answer to question (1).

Costs of the case stated reserved for the judge disposing of the appeal.